RS 3:2058 Levies, assessments, collection, and enforcement - Louisiana Statutes

§2058.  Levies, assessments, collection, and enforcement

A.  The council is authorized to collect any assessment in accordance with the Federal Beef Promotion and Research Act of 1985 on all Louisiana cattle purchased or sold within or outside of Louisiana.  This assessment shall be known as the "federal assessment" for the purposes of this Part.  The collecting person shall deduct the amount of the federal assessment subject to any credits due to the producer from the gross receipts of the producer at the time of sale.  The purpose of the federal assessment shall be for the producer's participation in the Federal Beef Promotion and Research Program and by virtue of the federally authorized credit for the producer's participation in the Louisiana Beef Promotion and Research Program.

B.  The council may also levy an additional assessment at the rate of fifty cents per head on all Louisiana cattle marketed within or outside Louisiana.  This assessment shall be known as the "state assessment" for the purposes of this Part.  The collecting person shall deduct the amount of the state assessment subject to any credits due to the producer from the gross receipts of the producer at the time of the sale.  The purpose of this state assessment shall be for producer's participation in the Louisiana Beef Promotion and Research Program.

C.  The fifty cent state assessment shall be refundable as provided for in R.S. 3:555.9.

D.  If more than one producer shares the proceeds received for the cattle sold, each such producer shall pay that portion of the assessments which are equivalent to his proportionate share of the proceeds.

E.  Failure of the collecting person to collect the assessment on each head of cattle sold shall not relieve the producer of his obligation to pay the assessment authorized to be levied by this Part.

F.  The collecting person shall collect and remit the state and federal assessments authorized to be levied by this Part provided that:

(1)  The refundable portion of the state assessment shall not be collected on any cattle which sell for one hundred fifty dollars or less per head.

(2)  Notwithstanding anything hereto to the contrary, in no event, nor at any time, shall more than one dollar and fifty cents be paid or collected for the promotional programs described in this Part on any one head of cattle.

G.  Each collecting person shall transmit the assessments and a report of the assessments collected to the council in the manner provided for in this Subsection:

(1)  Each collecting person shall make such reports as are approved by the council on forms made available by the council.  A separate report shall be prepared for each reporting period.  The report shall be mailed to the council and shall contain the following information:

(a)  The number of cattle purchased or transferred and the number of transactions which are in any way subject to the assessment provided for in this Part, along with the dates of such transactions.

(b)  The amount of the assessment remitted.

(c)  The reason, if any, that the remittance is less than the number of head of cattle involved in transactions multiplied by the assessment rate.

(d)  The date any assessment was paid.

(2)  Each calendar month shall be a reporting period.  The period shall end on the close of business on the last day of the month.

(3)  The collecting person shall remit all assessments to the council with the report no later than the fifteenth day of the month following the close of the period.  All remittances shall be by check or money order made payable to the Louisiana Beef Industry Council.  All remittances shall be received subject to collections and payment at par.

H.  Each collecting person responsible for remitting the assessments, other than a producer slaughtering cattle of his own production for sale, shall give the producer from whom an assessment was collected written evidence of the payment of the assessment.  The written evidence shall contain the following information:

(1)  The name and address of the collecting person.

(2)  The name of the producer who paid the assessment.

(3)  The number of cattle sold.

(4)  The total assessments paid by the producer.

(5)  The date of the receipt.

I.(1)  The assessment levied on each head of cattle shall not apply to cattle owned by a person if either:

(a)  The person certifies that the person's only share in the proceeds of a sale of cattle or beef is a sales commission, handling fee, or other service fee.

(b)  The person does all of the following:

(i)  Certifies that he has acquired ownership of cattle to facilitate the transfer of ownership of such cattle from the seller to a third party.

(ii)  Establishes that such cattle were resold not later than ten days from the date on which the person acquired ownership.

(iii)  Certifies that the assessment levied upon the person from whom the cattle were purchased has been collected and remitted, or will be so, if an assessment is due or that the assessment is being levied against cattle which sold for one hundred fifty dollars or less per head.

(2)(a)  Each person seeking nonproducer status pursuant to Paragraph (1) of this Subsection shall provide the collecting person with a statement certifying his nonproducer status on a form approved by the council.

(b)  A copy of such form shall be forwarded by the collecting person to the council upon its request.

J.  Records showing the amount of the assessments collected and the number of cattle consigned to the market agents or individuals shall be preserved by such market agencies or individuals for a period of two years and shall be made available for inspection at any time upon oral or written demand by the commissioner of agriculture and forestry or any duly authorized agency or representative of the commissioner or by the council only after review of the Department of Agriculture and Forestry records.  Every market agency licensed to do business in Louisiana or other person or organization purchasing cattle in Louisiana, at such time or times as the council may designate, shall submit a monthly sales report to the council, and also shall submit such additional reports or other documentary information as the commissioner or the council deems necessary for the efficient and equitable collection of the assessments imposed in this Part.  Copies of these records shall be furnished to the council by the commissioner upon request.  The council shall regulate and enforce the collection of the assessments and matters pertaining thereto and shall use the monthly sales reports as a means of regulating the collection of the funds.

Added by Acts 1978, No. 320, §1. Acts 1985, No. 694, §1; HCR 187, 1987 R.S.; HCR 201, 1988 R.S; Acts 1989, No. 166, §1; Acts 1993, No. 587, §1, eff. July 1, 1993; Acts 1995, No. 298, §1; Acts 2009, No. 24, §8K, eff. June 12, 2009.